filing? irs debt is uncollectible

hi well i couldn't get anyone so far to answer my previous post so let me try this question:
how do you or what is filing, not sure if filing is correct term, money you owe the irs as uncollectible?? i know it has to do with your financial situation. does anyone know what those guidelines might be? or where i can find them out? the debt is big and there are no assets...ok well maybe some tools worth $100 and an old 82 pickup truck...no extra money, etc. someone have any idea? thanks

I am not sure I know what your question is, but if you want to know how to try and get out of having to pay the IRS amounts you owe in a case of financial hardship, then you should look at the guidelines for filing an “Offer in Compromise.” The form for that is IRS Form 656, Offer in Compromise. You can download the form, which has very good instructions, for free at: http://www.irs.ustreas.gov/forms_pubs/index.html